Work-Related Costs Scheme and Small Gifts 2025
By Taxperience on December 2025
From Horses on the Roof to Reindeer and a Sleigh As the year draws to a close, the holiday season is once again approaching. The time of white horses, spiced cookies, chocolate letters, reindeer, and Christmas wreath pastries is just around the corner. Within the work-related costs sc …
Date of Court of Appeal ruling on Uber drivers now known
By Taxperience on November 2025
The Amsterdam Court of Appeal has announced that it will deliver its judgment on 27 January 2026 regarding the alleged employment relationship of Uber drivers. In this ongoing case, the FNV trade union argues that Uber drivers should, in fact, be regarded as employees, entitling them …
Pseudo-final levy on fossil-fuel lease cars from 2027: time to review your fleet policy?
By Taxperience on October 2025
According to the current plans of the Dutch government, as of 1 January 2027, an additional tax burden will apply to employers who provide newly registered non-electric lease cars to their employees. This pseudo-final levy amounts to 52% of the taxable benefit (“bijtelling”) of the ca …
Intermediation in Share Transactions – Exempt from VAT
By Taxperience on October 2025
This week, new policy from the State Secretary regarding (intermediation) services in the purchase or sale of shares was published. This decision clarifies when services in share transactions qualify as VAT-exempt intermediation. The exemption appears to be interpreted more broadly by …
Social Security - 25% working time and/or salary is the only relevant factor
By Taxperience on October 2025
If you have employees who regularly travel and work in more than one EU member state, the question may arise as to which country's social security rules apply to these employees. A recent ruling by the EU Court of Justice provides legal certainty in this area. In the case in question, …
Budget Day Special 2025
By Taxperience on September 2025
In this Budget Day Special, you will find an overview of the key proposals from the 2026 Tax Plan and additional legislative proposals. The special is divided into the following topics: measures for businesses; measures for employers; measures on VAT & excise duties; measures on r …
Processing of Box 3 'Real Return Statements' temporarily suspended
By Taxperience on September 2025
The Dutch Tax Authorities have temporarily suspended the processing of Box 3 'Real Return Statements' (so-called “OWR”) out of precaution. The OWR forms currently received will be kept pending until the problem in the automated IT assessment process is resolved. This is expected to be …
Human Capital Update: 30% ruling & highly skilled migrant scheme
By Taxperience on August 2025
In recent weeks, several developments have emerged that may significantly impact the position of international employees in the Netherlands. From renewed political pressure on the 30% ruling to upcoming stricter requirements under the highly skilled migrant scheme, the Dutch governmen …
Box 3 taxation on ‘actual’ return on investment
By Taxperience on August 2025
The Dutch Tax Authorities are now approaching taxpayers individually for each year in which they determine that a declaration for Box 3 taxation on ‘actual’ return on investment basis could be beneficial (instead of box 3 taxation on ‘deemed’ return on investment basis). The form for …
ITR EMEA Tax Awards Shortlist
By Taxperience on August 2025
Taxperience has been shortlisted for the sixth year in a row as Tax Advisory Firm of the Year for the ITR EMEA Tax Awards 2025, and once again as Tax Disputes Advisory Firm of the Year. An achievement we are proud of!